(A) I.C. 6-1.1-12-1 et seq., as it may be amended from time to time, shall govern all petitions seeking up to a ten-year property reassessment.
(B) All requests or petitions for property tax abatements in the county shall first be reviewed and considered by the County Chamber of Commerce and Economic Development Corporation.
(C) The County Chamber of Commerce and Economic Development Corporation shall review all abatement requests and make an advisory recommendation to the County Council as to whether the abatement request should or should not be granted. The county shall retain the exclusive authority to determine the eligibility for tax abatements and is not bound by the advisory opinion.
(D) The County Chamber of Commerce and Economic Development Corporation shall establish procedures for considering and reviewing abatements and shall create general guidelines for the public concerning abatements, and shall deliver and update such policies as they are promulgated from time to time to the county.
(E) In consideration of providing the above-referenced services to those seeking tax abatements, the County Chamber of Commerce and Economic Development Corporation shall charge an abatement application fee of $500 to defray its expenses. This fee shall be reviewed every two years by the County Council to decide its effectiveness in defraying the aforementioned expenses.
(F) The County Auditor shall administer the processing of all state required forms associated with tax abatements.
(CC Ord. 2008-38, passed 11-10-2008)